Practical Problems With FRS 102 - Three Years On

From September 23, 2019 09:30 until September 23, 2019 12:30

At Mercure Maidstone


TIMING

Registration Course starts CoffeeCourse ends
09:00 09:30 11:00 12:30

COURSE FEE

 £105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £58.33+VAT per place).

COURSE CODE

SE23A9

SPEAKER

Guy Loveday

OBJECTIVES

This course will consider the requirements of FRS 102 and focus on the parts that companies and their auditors typically struggle with, as evidenced by published accounts and comments from monitoring bodies.

CAN YOU AFFORD TO MISS THIS COURSE?

WHO SHOULD ATTEND?

Accountants who are involved in the preparation and/or audit of financial statements in accordance with FRS 102.

TOPICS

This course will cover common problem areas identified in the months leading up to the course including:

  1. Correct calculation and presentation of prior year adjustments for corrections of errors
  2. How well are companies dealing with the disclosure of critical accounting judgements?
  3. How well are companies dealing with the disclosure of key estimation uncertainties?
  4. Latest problems in classification of and accounting for financial instruments at amortised cost and fair value
  5. Business combinations under FRS 102 - appreciating the new requirements
  6. Accounting policies - avoiding the boiler plate
  7. Truth and fairness and the disclosure of distributable profits

VENUE

Mercure Maidstone, Great Danes Hotel

DISTRICT

South East